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10.1.2002

Summary of Significant Provisions for the Sarbanes-Oxley Act of 2002

Section 906 of the Sarbanes-Oxley Act of 2002 (the “Act”) requires public company CEOs and CFOs to certify that periodic financial reports filed with the SEC fairly present the company’s financial condition and fully comply with the Securities Exchange Act of 1934. This requirement includes specific criminal penalties for making a false certification. View full article (PDF).